Since they are a full time college student and working part time, are you claiming them on your tax return as a dependent?
If you ARE, then you would need to include the 1095-A on YOUR return and claim 100% and they would NOT add it to their return at all.
You are correct, it is based on your income plus his as the premium tax credit is based on household income.
If you are NOT claiming them as a dependent on your return, then you would need to include it on your return and you could enter 0% as your shared allocation amount and 100% assigned to them.
Yes, the credit would then be based of of their income which since it is lower would likely mean they would not need to repay the credit. But, again, if you are claiming him as a dependent, then you would not enter it on his return.
What is the Premium Tax Credit?
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